The Influence of Debt Equity Ratio, Return On Assets, Company Size, and Audit Committee on Tax Avoidance in Property and Real Estate Sector Companies Listed on the Indonesian Stock Exchange
Abstract
This study aimed to examine the impact of independent variables, including Debt Equity Ratio (DER), Return on Assets (ROA), company size, and audit committee, on the dependent variable, tax avoidance. The population consisted of 84 companies in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Purposive sampling was used in the sample selection process, yielding a sample of 63companies. Employing a quantitative approach, the research employed quantitative descriptive analysis, specifically multiple linear regression analysis. Findings indicate that Debt Equity Ratio positively influences tax avoidance, while Return on Assets and company size have a negative effect. Additionally, the audit committee does not impact tax avoidance.
References
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Dilasari, I., Sitinjak, N. D., & Kusumowati, D. (2021). Dampak Corporate Governance, Return On Asset Dan Leverage Terhadap Penerapan Tax avoidance Impact Of Corporate Governance, Return on assets And Leverage On The Implementation Of Tax avoidance . Universitas Merdeka Malang, 7(2), 62–64.
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Mailia, V., & Apollo. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Capital Intensity Terhadap Tax avoidance. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 1(1), 69–77.
Maulana, Syeh, I., & Mujiyati. (2021). Pengaruh Komisaris Independen, Komite Audit, Leverage, Profitabilitas, Dan Sales Growth Terhadap Tax avoidance. Simak, 1, 601–615.
Musyarrofah, E., & Amanah, L. (2017). Pengaruh Kepemilikan Manajerial, Leverage, Dan Size Terhadap Cash Effective Tax Rate. Jurnal Ilmu Dan Riset Akuntansi , 6(9).
Muti’ah, Marsyaf, & Ahmad, Z. (2021). The Inlfuence Of Sales Growth, Debt Equity Ratio (Der) And Related Party Transaction To Tax avoidance. International Journal of Management Studies and Social Science Research, 3(4), 237–244.
Pahala, D., Mulyadi, J., & Darmansyah. (2021). Pengaruh roa, der, size dan sales growth terhadap tax avoidancearies dengan audit committe sebagai pemoderasi. JIsEB, 2(1), 11–22.
Rodríguez-Fernández, E., & Arias, M.-A. (2012). Do business characteristics determine an effective tax rate? Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604
Sari, N., Luthan, E., & Syafriyeni, N. (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 376. https://doi.org/10.33087/jiubj.v20i2.913
Utami, M., & Yohanes. (2023). Faktor-faktor yang memengaruhi tax avoidance pada tata kelola perusahaan manufaktur di bursa efek indonesia factors affecting tax avoidance in manufacturing corporate governance in the indonesia stock exchange. Jurnal akuntansi, 17(1), 84–109. https://doi.org/10.25170/jara.v17i1.3478
Wulandari, T. R., & Purnomo, L. J. (2021). Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial Dan Penghindaran Pajak. Jurnal Akuntansi Dan Bisnis, 21(1), 102–115.
Ariesta, P. G., & Purwaningsih, E. (2022). Pengaruh Pertumbuhan Penjualan, Leverage, dan Kompetensi Komisaris Independent terhadap penghindaran pajak. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1447–1455. https://journal.ikopin.ac.id/index.php/fairvalue
Awaliah, R., Damayanti, R. A., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI Melalui Analisis Effective Tax Rate (ETR) Perusahaan. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 15(1), 1–11.
Berliana, M., & Mahpudin, E. (2021a). Pengaruh ROI dan DER Terhadap Tax avoidance. Competitive Jurnal Akuntansi Dan Keuangan, 5(1), 242–248.
Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836–852. https://doi.org/10.1108/JFC-07-2021-0152
Dilasari, I., Sitinjak, N. D., & Kusumowati, D. (2021). Dampak Corporate Governance, Return On Asset Dan Leverage Terhadap Penerapan Tax avoidance Impact Of Corporate Governance, Return on assets And Leverage On The Implementation Of Tax avoidance . Universitas Merdeka Malang, 7(2), 62–64.
Fauzan., Dyah.A.W., Nashirotun.N.N., (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi dan Keuangan Indonesia. 4 (3), 171 -185
Gaol, A. B. K. L., & Pratomo, D. (2015). The Influence Of The Audit Committee And Executive Characters On Tax avoidance With Leverage, Sales Growth, And Profitability As A Control Variables (Study on Manufacturing Companies Listed on the Indonesian Stock Exchange. E-Proceeding of Management, 8(5), 5125–5135.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS (Sembilan). Badan Penerbit Universitas Diponegoro.
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Journal of Financial Economics (Issue 4). Harvard University Press. http://hupress.harvard.edu/catalog/JENTHF.html
Kasmir. (2019). Analisis Laporan Keuangan (Pertama). Jakarta: PT Raja Grafindo Persada
Kementerian Keuangan Republik Indonesia. (2022). apbn kita: kinerja dan fakta.
Kementrian Keuangan. (n.d.). Menkeu : Kinerja Penerimaan Negara Luar Biasa Dua Tahun Berturut-turut.
Kurniawan, Y., & Herijawati, E. (2022). Pengaruh Transfer Pricing, Reutrn On Assets (Roa), Ukuran Perusahaan Dan Debt To Equity Ratio (Der) Terhadap Tax avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020). Prosiding: Ekonomi Dan Bisnis, 2(2).
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax avoidance . Jurnal Akuntansi Trisakti, 7(1), 127–138. Https://Doi.Org/10.25105/Jat.V7i1.6289
Mahidin, I., & Danastri, N. D. (2017). Analisis Komisaris Independen, Komite Audit, Kepemilikan Keluarga, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax avoidance ) (Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2013).
Mailia, V., & Apollo. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Capital Intensity Terhadap Tax avoidance. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 1(1), 69–77.
Maulana, Syeh, I., & Mujiyati. (2021). Pengaruh Komisaris Independen, Komite Audit, Leverage, Profitabilitas, Dan Sales Growth Terhadap Tax avoidance. Simak, 1, 601–615.
Musyarrofah, E., & Amanah, L. (2017). Pengaruh Kepemilikan Manajerial, Leverage, Dan Size Terhadap Cash Effective Tax Rate. Jurnal Ilmu Dan Riset Akuntansi , 6(9).
Muti’ah, Marsyaf, & Ahmad, Z. (2021). The Inlfuence Of Sales Growth, Debt Equity Ratio (Der) And Related Party Transaction To Tax avoidance. International Journal of Management Studies and Social Science Research, 3(4), 237–244.
Pahala, D., Mulyadi, J., & Darmansyah. (2021). Pengaruh roa, der, size dan sales growth terhadap tax avoidancearies dengan audit committe sebagai pemoderasi. JIsEB, 2(1), 11–22.
Rodríguez-Fernández, E., & Arias, M.-A. (2012). Do business characteristics determine an effective tax rate? Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604
Sari, N., Luthan, E., & Syafriyeni, N. (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 376. https://doi.org/10.33087/jiubj.v20i2.913
Utami, M., & Yohanes. (2023). Faktor-faktor yang memengaruhi tax avoidance pada tata kelola perusahaan manufaktur di bursa efek indonesia factors affecting tax avoidance in manufacturing corporate governance in the indonesia stock exchange. Jurnal akuntansi, 17(1), 84–109. https://doi.org/10.25170/jara.v17i1.3478
Wulandari, T. R., & Purnomo, L. J. (2021). Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial Dan Penghindaran Pajak. Jurnal Akuntansi Dan Bisnis, 21(1), 102–115.
Published
2024-08-19
How to Cite
Pertiwi, A. (2024). The Influence of Debt Equity Ratio, Return On Assets, Company Size, and Audit Committee on Tax Avoidance in Property and Real Estate Sector Companies Listed on the Indonesian Stock Exchange. Jurnal Keuangan Dan Perbankan Syariah, 3(1), 105 - 121. https://doi.org/10.24260/jkubs.v3i1.2781
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Articles
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